New Hampshire Revised Statutes 87:20 – Report of Trusts
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Terms Used In New Hampshire Revised Statutes 87:20
- Decedent: A deceased person.
- Executor: A male person named in a will to carry out the decedent
- Fiduciary: A trustee, executor, or administrator.
- Trustee: A person or institution holding and administering property in trust.
Every executor, administrator, trustee, fiduciary, or custodian having knowledge of the existence of a trust funded either prior to or as a result of the decedent‘s death in whole or in part with property of a decedent and which transfers a beneficial interest in property of the decedent to another effectively in the same manner as a will or other testamentary instrument shall, within 6 months of the decedent’s death, file with the department of revenue administration, upon a form prescribed by the department of revenue administration, a report of the existence and provide a copy of such trust document, including any schedule of beneficiaries, to the department.